Note 23 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

(Amounts in thousands)	Current		Deferred			Total
Year ended December 31, 2017:
Federal	$	2,005	$	2,837		$	4,842
State		1,474		(76	)		1,398
Affordable housing partnership amortization		688		—			688
	$	4,167	$	2,761		$	6,928
Year ended December 31, 2016:
Federal	$	283	$	409		$	692
State		582		86			668
Affordable housing partnership amortization		598		—			598
	$	1,463	$	495		$	1,958
Year ended December 31, 2015:
Federal	$	1,183	$	509		$	1,692
State		981		75			1,056
Affordable housing partnership amortization		714		—			714
Total	$	2,878	$	584		$	3,462

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2017			2016			2015
Income tax at the federal statutory rate		34.00	%		34.00	%		34.00	%
Deferred tax asset write-down		17.45	%		5.02	%		—	%
State franchise tax, net of federal tax benefit		6.46	%		6.11	%		5.79	%
Amortization of affordable housing credit partnerships		4.82	%		8.11	%		5.91	%
Officer life insurance		(2.50	%)		(2.89	%)		(1.81	%)
Tax-exempt interest		(5.23	%)		(10.85	%)		(8.02	%)
Affordable housing credits and benefits		(5.68	%)		(11.69	%)		(6.42	%)
Other		(0.78	%)		(0.68	%)		(0.71	%)
Effective Tax Rate		48.54	%		27.13	%		28.74	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

(Amounts in thousands)	2017			2016
Deferred tax assets:
Loan and lease loss reserves	$	3,526		$	4,751
Deferred compensation		2,365			3,285
State franchise taxes		291			260
Branch acquisition costs		274			366
Unrealized losses other comprehensive income		134			553
Non accrued interest		105			341
Federal tax credits		—			525
Other		484			1,093
Total deferred tax assets		7,179			11,174
Deferred tax liabilities:
Deferred loan origination costs		(619	)		(904	)
Unrealized gains other comprehensive income		—			(92	)
Basis difference in fixed assets		—			(164	)
Other		(55	)		(472	)
Total deferred tax liabilities		(674	)		(1,632	)
Net deferred tax asset	$	6,505		$	9,542

Schedule of Uncertain Tax Positions Roll Forward [Table Text Block]

(Amounts in thousands)	2017		2016
Balance, beginning of period	$	988	$	—
Additions for tax positions related to prior years		—		988
balance, end of period	$	988	$	988